CLA-2-64:CO:CH:JJB D10 E87277
Jane A. Sheridan
Pagoda Trading Company
8300 Maryland Avenue
St. Louis, Missouri 63105
RE: The tariff classification of a sandal from Brazil
Dear Ms. Sheridan:
In your letter dated September 20, 1999, you requested a classification ruling of a sandal from Brazil.
You included a sample sandal, designated as pattern number WP22050-Rosemary. It is a women?s open toe, open heel, slip-on two band slide type of sandal. The two bands of the sandal comprise the upper of this sandal. The predominate external surface area of these bands appears to be synthetic textile fibers which give the upper an appearance of silk. Although you described the upper as being made using paper with various coats of plastic material with a fabric backing, it is apparent that woven textile threads are visible on the external surface. From visual inspection of the sample, we consider this sandal to have an upper whose external surface area is textile. It has an outer sole of rubber or plastic. You did not provide a weight breakdown for this sandal, so we will assume that the rubber or plastic components account for more than ten per cent of the weight of the sandal.
The applicable subheading for this sandal, identified as pattern number WP22050-Rosemary, will be 6404.19.35, Harmonized Tariff Schedule of the United States (HTS), which provides for footwear with outer soles of rubber, plastics, leather or composition leather and uppers of textile materials: footwear with outer soles of rubber or plastics: other than sports footwear and the like: footwear with open toes, open heels or footwear of the slip-on type: other than footwear with less than 10 percent by weight of rubber or plastics. The duty rate will be 37.5%.
This sandal is not marked with the country of origin, but you sated that shoes out of production will be marked as required by U. S. Customs.
This ruling is being issued under the provisions of Part 177 of the Customs Regulations (19 CFR 177).
A copy of this ruling letter should be attached to the entry documents filed at the time this merchandise is imported. If the documents have been filed without a copy, this ruling should be brought to the attention of the Customs officer handling the transaction.
Sincerely,
Robyn Dessaure
Port Director
Chicago, Illinois